https://www.taxtmi.com/caselaws?id=781248 ITAT DELHI - AT held the departmental approval under s.153D was mechanical and unsustainable because a single omnibus approval covered twenty assessment years for multiple taxpayers without separate consideration of records, appraisal reports or seized material for each year and assessee. Relying on precedent from the HC and a co-ordinate ITAT bench, the Tribunal found the approval defective and quashed the assessment order as vitiated, allowing the taxpayer's ground challenging the approval. en-us Fri, 22 Aug 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781248 ITAT DELHI - AT held the departmental approval under s.153D was mechanical and unsustainable because a single omnibus approval covered twenty assessment years for multiple taxpayers without separate consideration of records, appraisal reports or seized material for each year and assessee. Relying on precedent from the HC and a co-ordinate ITAT bench, the Tribunal found the approval defective and quashed the assessment order as vitiated, allowing the taxpayer's ground challenging the approval. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781248